Affordable Care Act--Individual Provisions


This course reviews the principal provisions of the Affordable Care Act (ACA) affecting individuals. It considers the coverage-related provisions of the law, the personal income tax changes affecting taxpayers, and the tax credits and tax penalties authorized under the law.

Tax year: 2019

Learning Objectives

Upon completion of this course, students should be able to:

  • pinpoint the principal health care provisions of the PPACA affecting individuals
  • identify those individuals who may be exempt from the individual mandate
  • calculate the tax credits and tax penalties designed to help ensure that individuals meet the requirement to maintain minimum essential coverage

Designed For

CPAs, EAs, and other tax professionals
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